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2.5 The applicant and the developer have entered into an endorsement that contains the following clauses: Form of the agreement between the developer and the home purchaser And while the developer has entered into a standard agreement with an architect registered with the Council of Architects and that this agreement is concluded in accordance with the agreement prescribed by the Council of Architects. Considering that the developer has appointed a « statistician for the construction of the structure and designs of the buildings » and that the developer provides professional supervision of the architect and statistician until the completion of the building or buildings. the organizer has by an agreement/promotion of the seller ______der sold with the organizer the absolute sale to the organizer / absolutely to the organizer, a lot that is a piece or land of property that are located and is located in _______mts. or particularly described in the first calendar below (hereafter referred to as the country mentioned). The clue. enforcement clauses that must be concluded in individual cases, taking into account the constitution of the contracting parties. Getting from and from the buyer of the apartment has sursented the sum of the rupees……….. Fifteen percent of the sale price of the apartment is paid to the organizer as an advance payment or down payment. Question A: Will GST be deducted from the sale of transferable development rights (TDR)/Floor Space Index (`FSI)), obtained in return for the abandonment of common rights on the land under the Regulations on development control and granted by the Development Control Regulation in light of the December 18, 2017 interim rate between the applicant and the Municipal Pune Corporation (hereafter the PMC) with the Development Control Regulation? 2.7 Subsequently, both parties decided to sell part of the additional TDRs/FSI to Vamona Developers Pvt. Ltd (VDPL) and to share the proceeds of the sale in the agreed proportion. As a result, the applicant entered into a transfer agreement with the VDPL.

7. In the event of a late payment of an amount owed by the Flat Purchaser to the project proponent under this agreement (including its proportionate share of taxes collected by the community concerned and other businesses) and on the « Flat Buyer », which contravenes one of the conditions contained here, the organizer has the right, according to his choice, to terminate his contract: 6. The Flat Buyer agrees to pay the organizer interest of 9 per cent per annum if the Flat Buyer pays the purchaser the sums due and payable under the terms of that agreement from the date on which the Flat Buyer must pay the developer up to nine per cent per year. 2.1 The applicant, Mr. Vilas Chandanmal Gandhi, owned the land within PMC and wished to exploit the land with M/s. Amar Builders and Developers (Developer) and share the profits by distributing the proceeds of the sale after the development of the land through the construction of residential/commercial projects. 2.2 With respect to the agreement between the applicant and the proponent, unless the termination authority in the applicant is exercised by the proponent of the project, unless the proponent has informed in writing, fifteen days in advance, the home buyer`s intention to terminate the contract and the actual infringements or violations of the terms of sale, for which he must terminate the contract and that the home buyer must remedy these infringements within a reasonable time after notification: 2.9 The applicant requested a preliminary decision and submitted to us that the sale of TDR/F Additional IF is not just a taxable GST benefit, as it is in the nature of the sale of real estate and falls under Clause 5 of Schedule III of the CGST Act.